Abstract

http://ssrn.com/abstract=2162611
 
 

Citations (2)



 
 

Footnotes (3)



 


 



Recruiting Internal Auditors: The Effects of Using the Internal Audit Function as a Management Training Ground and Performing Consulting Services


F. Greg Burton


Brigham Young University - School of Accountancy

Matthew W. Starliper


University of Massachusetts at Amherst - Department of Accounting & Information Systems

Scott L. Summers


Brigham Young University - School of Accountancy

David A. Wood


Brigham Young University - School of Accountancy

January 29, 2014


Abstract:     
This paper examines factors that influence job applicants’ willingness to apply for positions in internal auditing. We predict and find evidence that job applicants are dissuaded from applying for internal audit positions. With two experiments involving participants at seven universities, we discover that this phenomenon is most prevalent for applicants with business experience as experienced applicants in one experiment are 20 percent and in another experiment 33 percent less willing to apply for a position if it is labeled as “internal audit” versus “accounting.” We find evidence that the negative perceptions that applicants have of internal auditing stem from their belief that other business professionals have negative stereotypes of internal auditing. In addition, we find that the only experimental condition that increases interest in applying for an internal audit position for experienced applicants occurs when the position advertises the combination of (1) a short stint in internal auditing and then a move from internal audit into a management position and (2) work primarily related to consulting services rather than assurance services. The results should prove informative to practitioners, internal audit professional organizations, and business professionals concerned with high quality corporate governance.

Number of Pages in PDF File: 44

Keywords: Internal Audit, Hiring Decisions, Management Training Ground, Recruiting, Assurance Services, Consulting Services

JEL Classification: M4, M40, M41, M49, G3, G34, M5, M51, M54

working papers series


Download This Paper

Date posted: October 16, 2012 ; Last revised: January 30, 2014

Suggested Citation

Burton, F. Greg and Starliper, Matthew W. and Summers, Scott L. and Wood, David A., Recruiting Internal Auditors: The Effects of Using the Internal Audit Function as a Management Training Ground and Performing Consulting Services (January 29, 2014). Available at SSRN: http://ssrn.com/abstract=2162611 or http://dx.doi.org/10.2139/ssrn.2162611

Contact Information

Fielding Greg Burton
Brigham Young University - School of Accountancy ( email )
Provo, UT 84602
United States
Matthew W. Starliper
University of Massachusetts at Amherst - Department of Accounting & Information Systems ( email )
Amherst, MA 01003-4910
United States
Scott L. Summers
Brigham Young University - School of Accountancy ( email )
566 TNRB
Provo, UT 84602
United States
801-422-9790 (Phone)
801-422-0621 (Fax)
David A. Wood (Contact Author)
Brigham Young University - School of Accountancy ( email )
529 TNRB
Brigham Young University
Provo, UT 84602
United States
801-422-8642 (Phone)
801-422-0621 (Fax)
HOME PAGE: http://marriottschool.byu.edu/employee/employee.cfm?emp=daw44
Feedback to SSRN


Paper statistics
Abstract Views: 1,215
Downloads: 284
Download Rank: 58,320
Citations:  2
Footnotes:  3

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 0.656 seconds